问题 单项选择题


(每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案。)

ABC会计师事务所的甲注册会计师接受A公司委托,负责审计A公司20×8年度的财务报表,在了解A公司及其环境时,遇到下列事项,请代为做出正确的专业判断。

由于内部控制存在固有局限性,无论( )的评估结果如何,甲注册会计师均应当对所有重大的各类交易、账户余额、列报设计和实施实质性程序。

A.审计风险

B.检查风险

C.重大错报风险

D.特别风险

答案

参考答案:C

解析: 注册会计师对重大错报风险评估是一种判断,被审计单位内部控制存在固有限制,无论评估的重大错报风险结果如何,注册会计师均应当针对重大的各类交易、账户余额、列报实施实质性程序,不得将实质性程序仅集中在例外事项上。

阅读理解

Samuel Osmond is a 19-year-old law student from Cornwall, England. He never studied the piano. However, he can play very difficult musical pieces by musicians such as Chopin and Beethoven just a few minutes after he hears them. He learns a piece of music by listening to it in parts. Then he thinks about the notes in his head. Two years ago, he played his first piece Moonlight Sonata(奏鸣曲)by Beethoven. He surprised everyone around him.

Amazed that he remembered this long and difficult piece of music and played it perfectly, his teachers say Samuel is unbelievable .They say his ability is very rare, but Samuel doesn’t even realize that what he can do is special. Samuel wanted to become a lawyer as it was the wish of his parents, but music teachers told him he should study music instead. Now, he studies law and music.

Samuel can’t understand why everyone is so surprised. “I grew up with music. My mother played the piano and my father played the guitar. About two years ago, I suddenly decided to start playing the piano, without being able to read music and without having any lessons. It comes easily to me ---I hear the notes and can bear them in mind---each and every note,” says Samuel.

Recently, Samuel performed a piece during a special event at his college. The piece had more than a thousand notes. The audience was impressed by his amazing performance. He is now learning a piece that is so difficult that many professional pianists can’t play it. Samuel says confidently,” It’s all about super memory---I guess I have that gift.”

However, Samuel’s ability to remember things doesn’t stop with music. His family says that even when he was a young boy, Samuel heard someone read a story, and then he could retell the story word for word.

Samuel is still only a teenager. He doesn’t know what he wants to do in the future. For now, he is just happy to play beautiful music and continue his studies.

小题1:What is special about Samuel Osmond?

A.He has a gift for writing music.

B.He can write down the note he hears.

C.He is a top student at the law school.

D.He can play the musical piece he hears.小题2:What can we learn from Paragraph 2?

A.Samuel chose law against the wish of his parents.

B.Samuel planned to be a lawyer rather than a musician.

C.Samuel thinks of himself as a man of great musical ability.

D.Samuel studies law and music on the advice of his teachers.小题3:Everyone around Samuel was surprised because he _________.

A.received a good early education in music

B.played the guitar and the piano perfectly

C.could play the piano without reading music

D.could play the guitar better than his father小题4:What can we infer about Samuel in Paragraph 4?

A.He became famous during a special event at his college.

B.He is proud of his ability to remember things accurately.

C.He plays the piano better than many professional pianists.

D.He impressed the audience by playing all the musical pieces.小题5:Which of the following is the best title of the passage?

A.The Qualities of a Musician

B.The Story of a Musical Talent

C.The Importance of Early Education

D.The Relationship between Memory and Music.

单项选择题